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All Journal Jurnal Pendidikan : Riset dan Konseptual Jurnal Akuntansi dan Bisnis Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora International Journal of Educational Development
Asri Diah Susanti
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Performance Measurement of State University with Service Public Financial Management Board in Indonesia Asri Diah Susanti; Anni Aryani
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i1.148

Abstract

This study aims to determine the pattern of university performance management Public Service Board (BLU). To measure the size of the financial performance of the university using the ratio Composite Financial Index (CFI) Higher Education made ​​by KPMG in the financial statements of public universities in Indonesia. This ratio includes the primary reserve ratio, net income ratio, return on net assets ratio, and the viability ratio. To determine the performance of three ways, namely by comparing the performance of units before and after use patterns BLU financial management, comparing the performance of units BLU and units non-BLU, examine the effect of flexibility on performance. The analytical tool used in this research is to use your paired sample t-test, independent sample t-test, and linear regression. The results showed that there were different university performance before and after using the BLU management scheme, there are different patterns of performance management BLU and universities with the pattern of non-BLU, and flexibility affect the performance. This difference is seen in the primary reserve ratio and the net income ratio. Return on net assets ratio showed no significant results, whereas the viability ratio can not be measured because only two universities that reported this ratio. The university is the University of Indonesia and Hasanuddin University.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BUMDES SARI AMANAH Lies Nurhaini; Sudiyanto Sudiyanto; Sigit Santosa; Sri Sumaryati; Asri Diah Susanti
Abdimas Galuh Vol 4, No 2 (2022): September 2022
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v4i2.8365

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk melatih dan mendampingi pengelola Badan Usaha Milik Desa (BUMDes) Sari Amanah, Desa Tamansari, Kecamatan Kerjo, Kabupaten Karanganyar untuk meningkatkan kualitas pengelolaan dan penyusunan laporan keuangan. Kesulitan yang dialami mitra saat ini adalah dalam pengelolaan dan penyusunan laporan keuangan. Sejauh ini pencatatan transaksi keuangan BUMDes Sari Amanah belum rapi dan masih dilakukan secara manual. Pengabdian ini dilakukan sebagai salah satu implementasi pembelajaran akuntansi yang diberikan kepada masyarakat (lingkungan pendidikan nonformal) melalui serangkaian kegiatan pelatihan dan pendampingan. Kegiatan pengabdian yang dilakukan ini diharapkan terdapat peningkatan pengetahuan dan keterampilan mitra binaan. Peningkatan yang dimaksud terutama pada pencatatan transaksi dan laporan keuangan dapat disusun sesuai standar akuntansi yang berlaku. Nantinya, tim pengabdian akan menyediakan media pembelajaran (berupa desain database) untuk memudahkan mitra dalam melakukan pencatatan transaksi dan menyusun laporan keuangan. Diharapkan dengan adanya pengabdian ini, BUMDes Sari Amanah lebih mudah bertransformasi dari pencatatan manual menuju digitalisasi laporan keuangan. Selain itu, diharapkan pengabdian ini mampu menghasilkan pencatatan transaksi dan penyusunan laporan keuangan BUMDes Sari Amanah lebih cepat, akurat dan rapi.
Pengaruh Penggunaan Media Gamifikasi Berbasis Educaplay terhadap Motivasi Belajar Akuntansi Dasar Siswa SMK Febbi Nur Fadillah; Asri Diah Susanti
Jurnal Pendidikan : Riset dan Konseptual Vol 8 No 4 (2024): Volume 8, Nomor 4 Tahun 2024
Publisher : Lembaga Penelitian dan Pengabdian Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/riset_konseptual.v8i4.1014

Abstract

Penelitian ini di latarbelakangi permasalahan rendahnya motivasi belajar siswa yang disebabkan oleh penggunaan media pembelajaran yang kurang menarik dan bervariasi. Tujuan penelitian ini adalah untuk memberikan bukti empiris tentang pengaruh penggunaan media gamifikasi berbasis Educaplay terhadap motivasi belajar akuntansi dasar siswa SMK Negeri di Surakarta. Penelitian ini merupakan penelitian kuantitatif dengan quasy experimental design. Sumber data penelitian adalah siswa kelas X Program Keahlian Akuntansi dan Keuangan Lembaga SMK Negeri di Surakarta. Teknik pengambilan sampel yang digunakan adalah cluster random sampling. Pengumpulan data menggunakan kuesioner dan dianalisis dengan uji Independent Sample t-Test, Paired Sample t-Test, dan N-Gain dengan berbantuan aplikasi SPPS versi 26.0. Hasil penelitian menunjukkan bahwa terdapat pengaruh penggunaan media gamifikasi berbasis Educaplay terhadap motivasi belajar akuntansi dasar siswa SMK Negeri di Surakarta. Hal ini dibuktikan dari hasil uji Independent Sample t-Test dan Paired Sample t-Test yang memperoleh nilai signifikansi < 0.05 serta hasil uji N-Gain yang menunjukkan peningkatan motivasi belajar kelas eksperimen berada pada kategori sedang, sedangkan di kelas kontrol berada pada kategori rendah.
The Effect Of Application Of Wordwall Gamification Media In Accounting Learning On Vocational Students' Learning Interest In Sukoharjo Theodora Fausta Ayu Gracia; Asri Diah Susanti
International Journal of Educational Development Vol. 1 No. 3 (2024): July : International Journal of Educational Development
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijed.v1i3.68

Abstract

This research aims to examine the effect of the application of gamification learning media in accounting learning on the learning interests of students of SMKN Sukoharjo. The population of this study was the first grade students (class X) of Accounting and at SMKN Sukoharjo. The writer used random sampling technique to choose the sample. There were 36 students of X AKL B as the experimental class and 36 students of X AKL C as the control class. This study uses an experimental method with a quasi experimental approach. The technique of collecting the data was observation and questionnaire. The techniques of analyzing data were paired sample t-test, independent sample t-test, and N-Gain. The results of this study showed that there was a significant difference in students' learning interest. It was proven by the acquisition of paired sample t-test test results with a significance level of 0.000 <0.05. In the independent sample t-test test results obtained a significance value of 0.000 <0.05. In the N-Gain test results obtained in the experimental class showed a score of 0.38 or 0.38> 0.3. In addition, the average learning interest of students in the experimental class after treatment was 79.81 higher than the control class which had an average of 72.19. Thus it can be concluded that gamification media affected the students' learning interest of basic accounting learning at SMKN Sukoharjo.
Implementasi Akad Murabahah dan Musyarakah Mutanaqisah dalam Pembiayaan Kepemilikan Rumah pada Bank Syariah Indonesia Asri Diah Susanti; Fiska Petricia
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 3 No. 1 (2024): April : Jurnal Ilmu Sosial, Pendidikan Dan Humaniora (JISPENDIORA)
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v3i1.1216

Abstract

As the country with the largest Muslim population, Indonesia has great potential in developing Sharia economic systems, particularly in the banking sector. One of the largest Islamic banks in Indonesia is Bank Syariah Indonesia (BSI), which offers various banking products as solutions to improve the welfare of society. With the increasing demand for house ownership financing, BSI offers the BSI Griya product for financing the purchase of houses, shops, offices, or apartments, which can use two contract mechanisms, namely murabahah and musyarakah mutanaqisah. The purpose of this research is to further examine the BSI Griya house financing product so that the public understands the differences and advantages of Sharia financing compared to conventional bank loans. The research method used is qualitative descriptive. The results of the study provide a clear overview of the BSI Griya housing financing scheme with the murabahah and musyarakah mutanaqisah contracts.
Co-Authors Anni Aryani Febbi Nur Fadillah Fiska Petricia Lies Nurhaini Sigit Santosa Sri Sumaryati Sudiyanto Sudiyanto Theodora Fausta Ayu Gracia